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Museum of Modern Art

EIN 13-1624100 · New York, NY

Public records raise at least one point you should look into before giving.

LegitimacyCautionRegistration and standingFinancial healthStrong100 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

The Museum of Modern Art is a private, non-profit institution chartered by the State of New York Department of Education in 1929 to foster public awareness of modern and contemporary art. (Continued in Schedule O)

Income
$362.0 million
Spending
$305.3 million
Spent on programs
74%
Reserves
25.2 months of spending
Largest source of income
investment income, 49%
Employees
1,271
Volunteers
0
Highest pay
$2.4 million, director/ex-officio trustee

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100. Higher than 80% of charities in its peer group (arts and culture, over $100m).

  • Reserves

    35 of 35

    Spendable reserves would cover 25.2 months of spending.

  • Debt

    20 of 20

    It owes 14% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 16% of income.

  • Income trend

    15 of 15

    Income rose 11% on the year before.

  • Spending floor

    15 of 15

    74% of spending went to programs and raising each dollar of donations cost 16 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 30% of charities in its peer group (arts and culture, over $100m).

  • Independent board

    25 of 25

    59 of 59 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $157.4 million spent. Museum Operations - Curatorial and curatorial support departments include conservation, learning and engagement programming, exhibitions, creative, publications, library and archives. The Museum was founded in 1929 as an educational institution and maintains a vast breadth of educational programming, which increased in the years after the openings of the renovations and expansions in 2004, 2006, and 2019. (Continued in Schedule O) After over three years of construction, including a planned four-month temporary closure of the Museum to the public in order to complete construction and art re-installation, an expanded new MoMA opened on October 21, 2019, with a reimagined presentation of modern and contemporary art, catalyzed by a 30% increase in overall gallery space and an improved quality of visitor experience through reconceived entrances, circulation, and amenities, concurrent with an increase in public space, including an expanded below-grade store and a new restaurant with terrace on the sixth floor. The expansion, developed by MoMA with architects Diller Scofidio + Renfro, in collaboration with Gensler, added more than 40,000 square feet of gallery spaces and enables the Museum to exhibit significantly more art in new and interdisciplinary ways. In FY 2025, visitors to MoMA had access to or engaged with interpretative offerings including labels, audio content (offered in nine languages), activity packets, and self-guided tour materials. During this time, the Museum continued to build back to pre-pandemic programming levels, including gallery tours, interactive spaces, workshops, visual description tours for the blind and partially sighted, and resources for other individuals with special needs, that had been successfully pivoted to virtual offerings in the previous fiscal year. Additionally, through its partnership with Adobe, nearly 25,000 students, teachers, and chaperones participated in the Guided School Tour Program for K-12 Students, representing a 36% increase in program attendance from FY 2024.
  2. $25.5 million spent. Acquisitions and deaccessions pertaining to the collection - In FY 2025, approximately 833 works were added to this collection, both by donation and by purchase.
  3. $42.0 million spent. Security, operations, and maintenance of exhibition galleries and art collection.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since December 1952.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Caution.

    California's Attorney General lists its registration as delinquent as of June 30, 2005. Organizations on this list may not solicit donations in California.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.